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2017 (9) TMI 451 - AT - Central ExciseCENVAT credit - revenue argued that the appellants are not involved in the manufacturing activities - Held that: - it is a fact that the appellants have availed Cenvat Credit and paid the Central Excise duty and exported goods and also claimed rebate on the exported goods. Revenue has not challenged the payment of duty on the exported goods and also not challenged sanction of rebate claims sanctioned to the appellants. In these circumstances, the decision of the Tribunal in the case of Hino Motors Sales India Pvt. Ltd. [2013 (8) TMI 844 - CESTAT MUMBAI] becomes relevant, where it was held that The Cenvat Credit availed cannot be demanded in spite of the fact that the activity undertaken by the appellant does not amount to manufacture. In the present case there is no dispute that the duty on the final product has been paid by the appellants by utilizing the Cenvat credit being demanded and department has not disputed payment of duty on vehicles, the Cenvat credit availed cannot be demanded in spite of the fact that the activity undertaken by the appellant does not amount to manufacture. Appeal dismissed - decided against Revenue.
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